Price/Unit 55 Days A/R 60

VC/Unit 35 Days A/P 0

FC $ 10,000 Days FG 30

Month Sales (Unit) Production (Unit) Sales Cash Collection FC

Oct 0 500 $ - $ - $ 10,000
Nov 500 750 $ 27,500 $ - $ 10,000
Dec 750 1000 $ 41,250 $ - $ 10,000
Jan 1000 1500 $ 55,000 $ 27,500 $ 10,000
Feb 1500 2000 $ 82,500 $ 41,250 $ 10,000
Mar 2000 2500 $ 110,000 $ 55,000 $ 10,000
Apr 2500 3000 $ 137,500 $ 82,500 $ 10,000
May 3000 3500 $ 165,000 $ 110,000 $ 10,000
Jun 3500 4000 $ 192,500 $ 137,500 $ 10,000
Jul 4000 4500 $ 220,000 $ 165,000 $ 10,000
Aug 4500 5000 $ 247,500 $ 192,500 $ 10,000
Sep 5000 5500 $ 275,000 $ 220,000 $ 10,000
Oct 5500 6000 $ 302,500 $ 247,500 $ 10,000
 Total VC AR Inventory
$ 17,500
$ 26,250
$ 35,000
$ 52,500 $ 35,000 $ 68,750 $ 35,000
$ 70,000 $ 52,500 $ 96,250 $ 52,500
$ 87,500 $ 70,000 $ 137,500 $ 70,000
$ 105,000 $ 87,500 $ 192,500 $ 87,500
$ 122,500 $ 105,000 $ 247,500 $ 105,000
$ 140,000 $ 122,500 $ 302,500 $ 122,500
$ 157,500 $ 140,000 $ 357,500 $ 140,000
$ 175,000 $ 157,500 $ 412,500 $ 157,500
$ 192,500 $ 175,000 $ 467,500 $ 175,000
$ 210,000 $ 192,500 $ 522,500 $ 192,500
 Monthly Cash Budget

Jan Feb Mar Apr

Cash beginning $ 146,250 $ 111,250 $ 72,500 $ 30,000
Cash inflows:
OA (A/R Collection) $ 27,500 $ 41,250 $ 55,000 $ 82,500
FA (Bank payable) $ - $ - $ - $ 2,500
IA $ - $ - $ - $ -
Total Cash inflows $ 27,500 $ 41,250 $ 55,000 $ 85,000
Cash available $ 173,750 $ 152,500 $ 127,500 $ 115,000
Cash outflows:
OA (FC) $ 10,000 $ 10,000 $ 10,000 $ 10,000
OA (VC) $ 52,500 $ 70,000 $ 87,500 $ 105,000
FA (Repayment of
Bank loan payable) $ - $ - $ - $ -
IA $ - $ - $ - $ -
Total Cash outflows $ 62,500 $ 80,000 $ 97,500 $ 115,000
Cash ending $ 111,250 $ 72,500 $ 30,000 $ -

Projection of Income Statement

Month Jan Feb Mar

Sales Volume 500 1000 1500 2000
Revenue $ 27,500 $ 55,000 $ 82,500 $ 110,000
Total VC $ 17,500 $ 35,000 $ 52,500 $ 70,000
Marginal Income
(Contribution Margin) $ 10,000 $ 20,000 $ 30,000 $ 40,000
Total FC $ 10,000 $ 10,000 $ 10,000 $ 10,000
Net Income $ - $ 10,000 $ 20,000 $ 30,000

Projected of Balance Sheet as of

31-Dec 31-Jan 28-Feb 31-Mar
Assets
Cash $ 146,250 $ 111,250 $ 72,500 $ 30,000
A/R $ 68,750 $ 96,250 $ 137,500 $ 192,500
Inventory $ 35,000 $ 52,500 $ 70,000 $ 87,500
Total Assets $ 250,000 $ 260,000 $ 280,000 $ 310,000

Liabilities & Owner

Equity
Bank loan payable $ - $ - $ - $ -

Common stock $ 250,000 $ 250,000 $ 250,000 $ 250,000

Retained earnings $ - $ 10,000 $ 30,000 $ 60,000
Total equity $ 250,000 $ 260,000 $ 280,000 $ 310,000

Total Liabilities &

owner equity $ 250,000 $ 260,000 $ 280,000 $ 310,000
 Monthly Cash Budget

May Jun Jul Aug Sep Oct

$ - $ - $ - $ - $ - $ -

$ 110,000 $ 137,500 $ 165,000 $ 192,500 $ 220,000 $ 247,500

$ 22,500 $ 12,500 $ 2,500 $ - $ - $ -
$ - $ - $ - $ - $ - $ -
$ 132,500 $ 150,000 $ 167,500 $ 192,500 $ 220,000 $ 247,500
$ 132,500 $ 150,000 $ 167,500 $ 192,500 $ 220,000 $ 247,500

$ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000

$ 122,500 $ 140,000 $ 157,500 $ 175,000 $ 192,500 $ 210,000

$ - $ - $ - $ 7,500 $ 17,500 $ 15,000

$ - $ - $ - $ - $ - $ -
$ 132,500 $ 150,000 $ 167,500 $ 192,500 $ 220,000 $ 235,000
$ - $ - $ - $ - $ - $ 12,500

Projection of Income Statement

Apr May Jun Jul Aug Sep Oct

2500 3000 3500 4000 4500 5000 5500
$ 137,500 $ 165,000 $ 192,500 $ 220,000 $ 247,500 $ 275,000 ###
$ 87,500 $ 105,000 $ 122,500 $ 140,000 $ 157,500 $ 175,000 ###

$ 50,000 $ 60,000 $ 70,000 $ 80,000 $ 90,000 $ 100,000 ###

$ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000
$ 40,000 $ 50,000 $ 60,000 $ 70,000 $ 80,000 $ 90,000 ###

Projected of Balance Sheet as of

30-Apr 31-May 30-Jun 31-Jul 31-Aug 30-Sep 31-Oct

$ - $ - $ - $ - $ - $ -
$ 247,500 $ 302,500 $ 357,500 $ 412,500 $ 467,500 $ 522,500
$ 105,000 $ 122,500 $ 140,000 $ 157,500 $ 175,000 $ 192,500
$ 352,500 $ 425,000 $ 497,500 $ 570,000 $ 642,500 $ 715,000

$ 2,500 $ 25,000 $ 37,500 $ 40,000 $ 32,500 $ 15,000

$ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000

$ 100,000 $ 150,000 $ 210,000 $ 280,000 $ 360,000 $ 450,000
$ 350,000 $ 400,000 $ 460,000 $ 530,000 $ 610,000 $ 700,000

$ 352,500 $ 425,000 $ 497,500 $ 570,000 $ 642,500 $ 715,000